The Nigeria Customs Service Board (NCSB) has approved a new policy setting a $300 duty-free limit for imports, effective on Monday, September 8.
The decision, reached at the board’s 63rd regular meeting chaired by Finance Minister Wale Edun, establishes Nigeria’s first official “De Minimis” threshold — the value below which imported goods are exempt from duties and related taxes.
According to Customs spokesperson Abdullahi Maiwada, the policy is designed to boost cross-border e-commerce, cut clearance delays, and align Nigeria’s trade regime with global standards.
He said the threshold applies to low-value imports, e-commerce consignments, and passenger baggage not exceeding $300.
The exemption is limited to four importations per year and excludes prohibited or restricted items.
Goods with a $300 value will qualify for immediate release without post-release documentation, while any attempt to manipulate invoices or evade duty obligations will attract sanctions, including forfeiture and arrest.
